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TMI Blog1975 (8) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the leather products does not take these goods, according to the authorities, away from the general concept of leather goods within the meaning of Entry 116 of the First Schedule. The AAC confirmed the view of the assessing authority and the appellant is therefore before us. 3. Thiru C. Srinivasaraghavan, the learned counsel for the appellant, contended that the sport goods are never considered to be leather goods, though some of these items of sports goods may contain an element of leather. He contended that a leather goods dealer does not stock sports goods. The trade does not understand sports goods as leather goods. A sports goods dealer stocks not only products made with leather as one of the ingredients but also other products like badminton balls, tennis balls, carram boards, table tennis sets, nets and so may other items where leather is not at all present. All these items are known as sports goods. Ordinarily in shops which stock leather goods like leather suit cases, foot wears etc. on does not expect to purchase sports goods. Neither the trade nor the common people understand sports goods as leather goods. It was further pointed out that even the publications of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough they could not be used without electricity. In this sense he contented, that sports goods are intrinsically leather goods where leather is used as raw material. The Madhya Pradesh in State of Madhya Pradesh vs. R.R. Contractor Co. 13 STC 208, found that washers and leather belts were leather goods notwithstanding the fact that these articles were components of machinery. Similarly, zinc oxide and red led were treated as chemicals, while the appellant had purchased them for use as dyes, as held by the Allahabad High Court in Bishambar Dayal Shri Niwas vs. Commissioner of Sales Tax 14 STC 184. Such was rationale of the decision in Commissioner, Sales Tax, U.P. vs. Banaras Chemicals 20 STC 246 and Commissioner, Sales Tax, U.P. vs. Prayag Chemical Works, Naini 31 STC 85 also with reference to Sodium silicate. 5. We have carefully considered the submissions made before us. There is no doubt that leather has been used in the items like foot ball, cricket ball, basket ball, etc. The question is whether these could be commonly classed as leather goods. It is well established that in classification of goods, the trade, popular or common parlance should be preferred. The words, acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own as leather goods manufactures. These manufacturers as a rule produce personal articles, particularly hand bags, pocket books, belts, satchels, brief cases, watch straps, purses, etc., as well as harness and saddling. In addition, however, there are mechanical belting, hydraulic leathers, washers, bellows, leather for hoses and textile mills, polishing leather, surgical leathers, gas meter leathers, leathers for foot balls and sports goods etc. The manufacture of leather gloves is not as a rule included under the heading of leather goods manufacturers but is highly important and is separately refereed to below. The firms known as leather goods manufactures form a fairly compact industry the main work of which consists in the making up of leather or material resembling leather into the articles named, but leather gloves are mostly produced by firms not turning out other classes of leather goods." The New Encyclopaedia Britannica., Vol 10, 15th Edition, page 760 under the head "Leather and Hides" has the following extracts which have been brought to our notices by the learned State Representative : Major Types of Leather 1. The many varieties of leathers produced through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... many varieties of leather for manufacture of goods including sports goods. Even among the items mentioned as using leather, sports goods do not occupy a pre-dominate position. Both these books discuss only manufacture of leather for sports goods only under leather and not sports goods themselves. On the other hand, book of Popular Science says that there are hundreds of uses but mentions the main leather products as "jackets, belts, gloves, luggage, book bindings, harnesses, saddles and upholsetry". Leather industrial belts and washers are also referred to. Sports goods had not even figured in name. We are therefore not in a position to say that the sports goods are commonly considered to be leather goods notwithstanding the fact that the leather is a predominant material in the manufacture of such items like football or basketball. In Cricket ball, for e.g. the material used are (1) Cover made from Corkwood and new wool and (2) Cover made of cowhide made of vegetable reinforced with compressed leather. In foot-ball, the items necessary are leather, linen or cotton thread, lining cloth. Rubber bladder used to come separately formerly, but now it is gathered that it is part of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part III Horizontal ladders Balancing bench Part IV Jungle gyms (or castle climbers) Balls, Punching Part V Parallel bars Barbell set Pommelled horse, vaulting horse and vaulting buck used in gymnastics Base balls Putting shots Basketball frames Rings used in gymnastics Batting gloves Rounders ball Boxing gloves Rugby ball Carrom Boards Shuttle-cocks (revised) Carrom draughts Sinew guts for tennis and badmnton rackets (revised) Carrom-strikers Soft balls Chest expander Sports nets Clubs, Indian Spring boards Cricket and hockey balls (revised) Squash racket frames Cricket bats (revised) Table-tennis balls Cricket stumps and balls Table-tennis rackets Discus Table-tennis table Footballs, volleyballs, netballs, throw balls, basket balls and water polo balls (second revision) Tennis balls Guts for tennis, badminton and squash rackets (revised) Tennis racket frames (revised) Hockey sticks (revised) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Part II Water-resistant vegetable tanned sole leather (Second revision) Leather, method of sampling for Leather mittons for workers in iron and steel industry Unhairing and scudding knife for leather industry Upholstery leather Leather pump buckets made from chrome tanned leather Vegetable tanned hydraulic leather (revised) Leather pump buckets made from vegetable tanned leather Vegetable tanned leather for belting Vegetable tanned lizardskins Leather sole and edge wax polishes Leather for oil seals and washers Wax-emulsion sole leather polish From these lists it is clear that while leather for foot ball, leather for hockey ball etc. is considered by the Indian Standard Institution authorities as leather, leather goods and leather dressings, the foot ball, hockey ball etc. themselves could be considered only as sports goods. We are, however, aware of the persistent plea of the learned State Representative that the Entries under the Schedules to the Tamil Nadu General Sales Tax Act do not have a separate Entry for sports goods. All the same Indian Standard Institution classification certainly shows that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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